U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2021-20

Part 1 Fiscal 2021

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 113510 Revised Bulletin No. 2021-20 2021-10 DEF 7

III USSGL Account Transactions:

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

V USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V 1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 2.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.3 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.4 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 3.5 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4.1 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 4.2 Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2021-10 BS 9

V 6(new) Bulletin No. 2021-20 2021-10 BS 9

V 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2021-10 BS 9

V 5(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2021-10 BS 9

V 6.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2021-10 BS 9

V 6.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2021-20

DRAFT 1 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 7(new) Bulletin No. 2021-20 2021-10 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 BS 9

V 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2021-10 BS 9

V 8(new) Bulletin No. 2021-20 2021-10 BS 9

V 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2021-10 BS 9

V 9(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2021-10 BS 9

V 10(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2021-10 BS 9

V 11(new) Bulletin No. 2021-20 2021-10 BS 9

V 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2021-10 BS 9

V 12(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 13(new) Added line Bulletin No. 2021-20 2021-10 BS 9

V 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2021-10 BS 9

V 14(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 15(new) Added line Bulletin No. 2021-20 2021-10 BS 9

V 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2021-10 BS 9

V 16(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2021-10 BS 9

V 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2021-10 BS 9

V 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2021-10 BS 9

V 18(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2021-10 BS 9

V 19(new) Bulletin No. 2021-20 2021-10 BS 9

V 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2021-10 BS 9

V 20(new) Bulletin No. 2021-20 2021-10 BS 9

V 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2021-10 BS 9

V 21(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2021-10 BS 9

V 22(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2021-10 BS 9

V 22.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2021-10 BS 9

V 22.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2021-10 BS 9

V 22.3(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2021-10 BS 9

V 22.4(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2021-10 BS 9

V 23(new) Bulletin No. 2021-20 2021-10 BS 9

V 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2021-10 BS 9

V 23.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2021-10 BS 9

V 23.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2021-10 BS 9

V 24(new) Bulletin No. 2021-20 2021-10 BS 9

V 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2021-20

DRAFT 2 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 24.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2021-10 BS 9

V 24.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2021-10 BS 9

V 26(new) Bulletin No. 2021-20 2021-10 BS 9

V 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2021-10 BS 9

V 25(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2021-10 BS 9

V 26.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2021-10 BS 9

V 26.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2021-10 BS 9

V 26.3(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2021-10 BS 9

V 26.4(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2021-10 BS 9

V 27(new) Bulletin No. 2021-20 2021-10 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 BS 9

V 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2021-10 BS 9

V 28(new) Bulletin No. 2021-20 2021-10 BS 9

V 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2021-10 BS 9

V 29(new) Bulletin No. 2021-20 2021-10 BS 9

V 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2021-10 BS 9

V 30(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2021-10 BS 9

V 31(new) Bulletin No. 2021-20 2021-10 BS 9

V 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2021-10 BS 9

V 32(new) Bulletin No. 2021-20 2021-10 BS 9

V 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2021-10 BS 9

V 33(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2021-10 BS 9

V 34(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2021-10 BS 9

V 35(new) Bulletin No. 2021-20 2021-10 BS 9

V 36(new) Added new line Bulletin No. 2021-20 2021-10 BS 9

V 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2021-10 BS 9

V 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2021-10 BS 9

V 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2021-10 BS 9

V 38(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2021-10 BS 9

V 39(new) Bulletin No. 2021-20 2021-10 BS 9

V 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2021-10 BS 9

V 40(new) Bulletin No. 2021-20 2021-10 BS 9

V 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2021-10 BS 9

V 41(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2021-10 BS 9

V 41.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

Bulletin No. 2021-20

DRAFT 3 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2021-10 BS 9

V 42.1(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2021-10 BS 9

V 42(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2021-10 BS 9

V 41.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2021-10 BS 9

V 42.2(new) Revised line title Bulletin No. 2021-20 2021-10 BS 9

V 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2021-10 BS 9

V 43(new) Bulletin No. 2021-20 2021-10 BS 9

V 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2021-10 BS 9

V 44(new) Bulletin No. 2021-20 2021-10 BS 9

Line

V None

V Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

V Statement of Changes in Net Position

V Line

V 2B Added Footnote 8 to USSGL account 310500 Bulletin No. 2021-20 2021-10 SCNP 19

V 11B Added Footnote 8 to USSGL accounts 570500 and 740500 Bulletin No. 2021-20 2021-10 SCNP 19

V Header Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 8 Revised/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 9 Added/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V Header Revised Bulletin No. 2021-20 2021-10 SCNP 9

V Header Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 20 (old) Revised line number from 20 to 17 Bulletin No. 2021-20 2021-10 SCNP 9

V 17 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 18 (old) Revised line number from 18 to 20 Bulletin No. 2021-20 2021-10 SCNP 9

V 20(new) Bulletin No. 2021-20 2021-10 SCNP 9

Header Removed Bulletin No. 2021-20 2021-10 SCNP 9

V 19 (old) Revised line number from 19 to 18 Bulletin No. 2021-20 2021-10 SCNP 9

V 18 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 21 (old) Revised line number from 21 to 19 Bulletin No. 2021-20 2021-10 SCNP 9

V 19 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 22(old) Revised line number from 22 to 20 Bulletin No. 2021-20 2021-10 SCNP 9

V 20 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 23 (old) Deleted Bulletin No. 2021-20 2021-10 SCNP 9

V 24(old) Revised line number from 24 to 21 Bulletin No. 2021-20 2021-10 SCNP 9

V 21(new) Bulletin No. 2021-20 2021-10 SCNP 9

V 25 (old) Revised line number from 25 to 22/header title update Bulletin No. 2021-20 2021-10 SCNP 9

Bulletin No. 2021-20

DRAFT 4 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 22 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 26 (old) Revised line number from 26 to 23/header title update Bulletin No. 2021-20 2021-10 SCNP 9

V 23 (new) Bulletin No. 2021-20 2021-10 SCNP 9

V 27 (old) Revised line number from 27 to 24 Bulletin No. 2021-20 2021-10 SCNP 9

V 24 (new) Bulletin No. 2021-20 2021-10 SCNP 9

Footnote

V 8 Added Bulletin No. 2021-20 2021-10 SCNP

V Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

V Statement of Budgetary Resources:

V Column

V None SBR

V Line

V Footnote

V None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V Footnote

VI USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI 1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 2.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.3 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 3.4 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2021-20

DRAFT 5 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 3.5 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4.1 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 4.2 Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2021-10 RBS 9

VI 6(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2021-10 RBS 9

VI 5(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 6.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 6.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2021-10 RBS 9

VI 7(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 RBS 9

VI 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2021-10 RBS 9

VI 8(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2021-10 RBS 9

VI 9(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2021-10 RBS 9

VI 10(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2021-10 RBS 9

VI 11(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2021-10 RBS 9

VI 12(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 13(new) Added line Bulletin No. 2021-20 2021-10 RBS 9

VI 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2021-10 RBS 9

VI 14(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 15(new) Added line Bulletin No. 2021-20 2021-10 RBS 9

VI 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2021-10 RBS 9

VI 16(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2021-10 RBS 9

VI 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2021-10 RBS 9

VI 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2021-10 RBS 9

VI 18(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2021-10 RBS 9

VI 19(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2021-10 RBS 9

VI 20(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2021-10 RBS 9

VI 21(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2021-10 RBS 9

VI 22(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2021-20

DRAFT 6 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.3(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2021-10 RBS 9

VI 22.4(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2021-10 RBS 9

VI 23(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 23.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 23.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2021-10 RBS 9

VI 24(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 24.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 24.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2021-10 RBS 9

VI 26(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2021-10 RBS 9

VI 25(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.3(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2021-10 RBS 9

VI 26.4(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2021-10 RBS 9

VI 27(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2021-10 RBS 9

VI 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2021-10 RBS 9

VI 28(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2021-10 RBS 9

VI 29(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2021-10 RBS 9

VI 30(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2021-10 RBS 9

VI 31(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2021-10 RBS 9

VI 32(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2021-10 RBS 9

VI 33(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2021-10 RBS 9

VI 34(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2021-10 RBS 9

VI 35(new) Bulletin No. 2021-20 2021-10 RBS 9

Bulletin No. 2021-20

DRAFT 7 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 36(new) Added new line Bulletin No. 2021-20 2021-10 RBS 9

VI 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2021-10 RBS 9

VI 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2021-10 RBS 9

VI 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2021-10 RBS 9

VI 38(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2021-10 RBS 9

VI 39(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2021-10 RBS 9

VI 40(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2021-10 RBS 9

VI 41(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 41.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2021-10 RBS 9

VI 42.1(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2021-10 RBS 9

VI 42(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 41.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2021-10 RBS 9

VI 42.2(new) Revised line title Bulletin No. 2021-20 2021-10 RBS 9

VI 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2021-10 RBS 9

VI 43(new) Bulletin No. 2021-20 2021-10 RBS 9

VI 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2021-10 RBS 9

VI 44(new) Bulletin No. 2021-20 2021-10 RBS 9

VI Footnote

VI None RBS

VI Reclassified Statement of Net Cost:

VI Line

VI Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 2.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.4 Added Footnote 9 to USSGL account 310500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 3.5 Added Footnote 9 to USSGL account 570500 Bulletin No. 2021-20 2021-10 RSOCNP 19

VI 7 Revised title Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.14 Revised title Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.20 (old) Deleted Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8 Deleted Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.1 (old) Revised line number 8.1 to 7.20 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.20 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.2 (old) Revised line number 8.2 to 7.21 Bulletin No. 2021-20 2021-10 RSOCNP 9

Bulletin No. 2021-20

DRAFT 8 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 7.21 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.3 (old) Revised line number 8.3 to 7.22 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.22 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.4 (old) Revised line number 8.4 to 7.23 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.23 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.5 (old) Revised line number 8.5 to 7.24 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.24 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.6 (old) Revised line number 8.6 to 7.25 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.25 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.7 (old) Revised line number 8.7 to 7.26 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.26 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.8 (old) Revised line number 8.8 to 7.27 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.27 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.9 (old) Revised line number 8.9 to 7.28 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.28 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.10 (old) Revised line number 8.10 to 7.29 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.29 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8.11 (old) Revised line number 8.11 to 7.30 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 7.30 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 9 (old) Revised line number 9 to 8 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 8 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 10 (old) Revised line 10 to line 9 Bulletin No. 2021-20 2021-10 RSOCNP 9

VI 9 (new) Bulletin No. 2021-20 2021-10 RSOCNP 9

VI Footnote

V 9 Added Bulletin No. 2021-20 2021-10 RSOCNP 19

VII Validations and Edits 

VII Validations

Validation Number

VII 32E Added pass exception for TAS 089 2018 2023 0228 Bulletin No. 2021-20 2021-08 VAL 6

VII 69E Added pass exception for TAS 036 X 5287 with USSGL account 411900 Bulletin No. 2021-20 2021-08 VAL 6

VII 90E Added pass exception for Fund Family 036 5287 with Disaster Emergency Fund Code 

domain value "V"

Bulletin No. 2021-20 2021-08 VAL 6

VII 111E Added pass exception for Fund Family 028 8704 with USSGL account 427700 Bulletin No. 2021-20 2021-08 VAL 6

VII 118 Deleted USSGL account 113510; Revised name, description, and error message Bulletin No. 2021-20 2021-10 VAL 7

VII 118E Revised name and description Bulletin No. 2021-20 2021-10 VAL 7

VII 122E Added multiple pass exceptions Bulletin No. 2021-20 2021-08 VAL 6

VII 123 Added Bulletin No. 2021-20 2021-08 VAL 15

VII Edits

Edit Number

VII 43 Revised line numbers Bulletin No. 2021-20 2021-10 EDIT 9

VII 44 Added Reclassfied Balance Sheet lines 13, 15, and 36; Revised line numbers Bulletin No. 2021-20 2021-10 EDIT 9

Bulletin No. 2021-20

Bulletin No. 2021-20

DRAFT 9 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Part 2 Fiscal 2022

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II 113510 Revised Bulletin No. 2021-20 2021-10 DEF 7

III USSGL Account Transactions:

USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V None BS

V

Line

V 1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 2.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.3 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.4 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 3.5 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4.1 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 4.2 Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2022-01 BS 9

V 6(new) Bulletin No. 2021-20 2022-01 BS 9

V 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2022-01 BS 9

V 5(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2022-01 BS 9

V 6.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2022-01 BS 9

V 6.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2021-20

DRAFT 10 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2022-01 BS 9

V 7(new) Bulletin No. 2021-20 2022-01 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 BS 9

V 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2022-01 BS 9

V 8(new) Bulletin No. 2021-20 2022-01 BS 9

V 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2022-01 BS 9

V 9(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2022-01 BS 9

V 10(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2022-01 BS 9

V 11(new) Bulletin No. 2021-20 2022-01 BS 9

V 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2022-01 BS 9

V 12(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 13(new) Added line Bulletin No. 2021-20 2022-01 BS 9

V 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2022-01 BS 9

V 14(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 15(new) Added line Bulletin No. 2021-20 2022-01 BS 9

V 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2022-01 BS 9

V 16(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2022-01 BS 9

V 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2022-01 BS 9

V 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2022-01 BS 9

V 18(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2022-01 BS 9

V 19(new) Bulletin No. 2021-20 2022-01 BS 9

V 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2022-01 BS 9

V 20(new) Bulletin No. 2021-20 2022-01 BS 9

V 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2022-01 BS 9

V 21(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2022-01 BS 9

V 22(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2022-01 BS 9

V 22.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2022-01 BS 9

V 22.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2022-01 BS 9

V 22.3(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2022-01 BS 9

V 22.4(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2022-01 BS 9

V 23(new) Bulletin No. 2021-20 2022-01 BS 9

V 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2022-01 BS 9

V 23.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2022-01 BS 9

V 23.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2022-01 BS 9

V 24(new) Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2021-20

DRAFT 11 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2022-01 BS 9

V 24.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2022-01 BS 9

V 24.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2022-01 BS 9

V 26(new) Bulletin No. 2021-20 2022-01 BS 9

V 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2022-01 BS 9

V 25(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2022-01 BS 9

V 26.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2022-01 BS 9

V 26.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2022-01 BS 9

V 26.3(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2022-01 BS 9

V 26.4(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2022-01 BS 9

V 27(new) Bulletin No. 2021-20 2022-01 BS 9

V Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 BS 9

V 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2022-01 BS 9

V 28(new) Bulletin No. 2021-20 2022-01 BS 9

V 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2022-01 BS 9

V 29(new) Bulletin No. 2021-20 2022-01 BS 9

V 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2022-01 BS 9

V 30(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2022-01 BS 9

V 31(new) Bulletin No. 2021-20 2022-01 BS 9

V 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2022-01 BS 9

V 32(new) Bulletin No. 2021-20 2022-01 BS 9

V 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2022-01 BS 9

V 33(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2022-01 BS 9

V 34(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2022-01 BS 9

V 35(new) Bulletin No. 2021-20 2022-01 BS 9

V 36(new) Added new line Bulletin No. 2021-20 2022-01 BS 9

V 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2022-01 BS 9

V 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2022-01 BS 9

V 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2022-01 BS 9

V 38(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2022-01 BS 9

V 39(new) Bulletin No. 2021-20 2022-01 BS 9

V 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2022-01 BS 9

V 40(new) Bulletin No. 2021-20 2022-01 BS 9

V 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2022-01 BS 9

V 41(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2022-01 BS 9

Bulletin No. 2021-20

DRAFT 12 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 41.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2022-01 BS 9

V 42.1(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2022-01 BS 9

V 42(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2022-01 BS 9

V 41.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2022-01 BS 9

V 42.2(new) Revised line title Bulletin No. 2021-20 2022-01 BS 9

V 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2022-01 BS 9

V 43(new) Bulletin No. 2021-20 2022-01 BS 9

V 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2022-01 BS 9

V 44(new) Bulletin No. 2021-20 2022-01 BS 9

Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V

Line

V None SNC

Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V 2B Added Footnote 8 to USSGL account 310500 Bulletin No. 2021-20 2022-01 SCNP 19

V 11B Added Footnote 8 to USSGL accounts 570500 and 740500 Bulletin No. 2021-20 2022-01 SCNP 19

V Header Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 8 Revised/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 9 Added/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V Header Revised Bulletin No. 2021-20 2022-01 SCNP 9

V Header Deleted Bulletin No. 2021-20 2022-01 SCNP 9

V 20 (old) Revised line number from 20 to 17 Bulletin No. 2021-20 2022-01 SCNP 9

V 17 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 18 (old) Revised line number from 18 to 20 Bulletin No. 2021-20 2022-01 SCNP 9

V 20(new) Bulletin No. 2021-20 2022-01 SCNP 9

Header Removed Bulletin No. 2021-20 2022-01 SCNP 9

V 19 (old) Revised line number from 19 to 18 Bulletin No. 2021-20 2022-01 SCNP 9

V 18 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 21 (old) Revised line number from 21 to 19 Bulletin No. 2021-20 2022-01 SCNP 9

V 19 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 22(old) Revised line number from 22 to 20 Bulletin No. 2021-20 2022-01 SCNP 9

V 20 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 23 (old) Deleted Bulletin No. 2021-20 2022-01 SCNP 9

Bulletin No. 2021-20

DRAFT 13 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 24(old) Revised line number from 24 to 21 Bulletin No. 2021-20 2022-01 SCNP 9

V 21(new) Bulletin No. 2021-20 2022-01 SCNP 9

V 25 (old) Revised line number from 25 to 22/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 22 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 26 (old) Revised line number from 26 to 23/header title update Bulletin No. 2021-20 2022-01 SCNP 9

V 23 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V 27 (old) Revised line number from 27 to 24 Bulletin No. 2021-20 2022-01 SCNP 9

V 24 (new) Bulletin No. 2021-20 2022-01 SCNP 9

V Footnote

V 8 Added Bulletin No. 2021-20 2022-01 SCNP

Statement of Custodial Activity: 

V Line

V None SCA

Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

Footnote

V None SBR

V

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

Line

V Footnote SF 133/Schedule P

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

Line

VI 1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 2.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2021-20

DRAFT 14 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 3.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.3 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.4 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 3.5 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4.1 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 4.2 Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5(old) Revised line number from 5 to 6 Bulletin No. 2021-20 2022-01 RBS 9

VI 6(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 5.1(old) Revised line number from 5.1 to 5 Bulletin No. 2021-20 2022-01 RBS 9

VI 5(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5.2(old) Revised line number from 5.2 to 6.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 6.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 5.3(old) Revised line number from 5.3 to 6.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 6.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 6(old) Revised line number from 6 to 7 Bulletin No. 2021-20 2022-01 RBS 9

VI 7(new) Bulletin No. 2021-20 2022-01 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 RBS 9

VI 7(old) Revised line number from 7 to 8 Bulletin No. 2021-20 2022-01 RBS 9

VI 8(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 8(old) Revised line number from 8 to 9 Bulletin No. 2021-20 2022-01 RBS 9

VI 9(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 9(old) Revised line number from 9 to 10 Bulletin No. 2021-20 2022-01 RBS 9

VI 10(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 10(old) Revised line number from 10 to 11 Bulletin No. 2021-20 2022-01 RBS 9

VI 11(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 11(old) Revised line number from 11 to 12 Bulletin No. 2021-20 2022-01 RBS 9

VI 12(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 13(new) Added line Bulletin No. 2021-20 2022-01 RBS 9

VI 12(old) Revised line number from 12 to 14 Bulletin No. 2021-20 2022-01 RBS 9

VI 14(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 15(new) Added line Bulletin No. 2021-20 2022-01 RBS 9

VI 13(old) Revised line number from 13 to 16 Bulletin No. 2021-20 2022-01 RBS 9

VI 16(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 14(old) Revised line number from 14 to 17 Bulletin No. 2021-20 2022-01 RBS 9

VI 17(new) Deleted USSGL account 141000 Bulletin No. 2021-20 2022-01 RBS 9

VI 15(old) Revised line number from 15 to 18 Bulletin No. 2021-20 2022-01 RBS 9

VI 18(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 16(old) Revised line number from 16 to 19 Bulletin No. 2021-20 2022-01 RBS 9

VI 19(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 17(old) Revised line number from 17 to 20 Bulletin No. 2021-20 2022-01 RBS 9

VI 20(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 18(old) Revised line number from 18 to 21 Bulletin No. 2021-20 2022-01 RBS 9

VI 21(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19(old) Revised line number from 19 to 22 Bulletin No. 2021-20 2022-01 RBS 9

VI 22(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2021-20

DRAFT 15 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 19.1(old) Revised line number from 19.1 to 22.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.2(old) Revised line number from 19.2 to 22.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.3(old) Revised line number from 19.3 to 22.3 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.3(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 19.4(old) Revised line number from 19.4 to 22.4 Bulletin No. 2021-20 2022-01 RBS 9

VI 22.4(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 20(old) Revised line number from 20 to 23 Bulletin No. 2021-20 2022-01 RBS 9

VI 23(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 20.1(old) Revised line number from 20.1 to 23.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 23.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 20.2(old) Revised line number from 20.2 to 23.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 23.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21(old) Revised line number from 21 to 24 Bulletin No. 2021-20 2022-01 RBS 9

VI 24(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 21.1(old) Revised line number from 21.1 to 24.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 24.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 21.2(old) Revised line number from 21.2 to 24.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 24.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22(old) Revised line number from 22 to 26 Bulletin No. 2021-20 2022-01 RBS 9

VI 26(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 22.1(old) Revised line number from 22.1 to 25 Bulletin No. 2021-20 2022-01 RBS 9

VI 25(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.2(old) Revised line number from 22.2 to 26.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.3(old) Revised line number from 22.3 to 26.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.4(old) Revised line number from 22.4 to 26.3 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.3(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 22.5(old) Revised line number from 22.5 to 26.4 Bulletin No. 2021-20 2022-01 RBS 9

VI 26.4(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 23(old) Revised line number from 23 to 27 Bulletin No. 2021-20 2022-01 RBS 9

VI 27(new) Bulletin No. 2021-20 2022-01 RBS 9

VI Title line Revised header line from "With the public" to also have an optional heading of "Other 

than intra-governmental"

Bulletin No. 2021-20 2022-01 RBS 9

VI 24(old) Revised line number form 24 to 28 Bulletin No. 2021-20 2022-01 RBS 9

VI 28(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 25(old) Revised line number from 25 to 29 Bulletin No. 2021-20 2022-01 RBS 9

VI 29(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 26(old) Revised line number from 26 to 30 Bulletin No. 2021-20 2022-01 RBS 9

VI 30(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 27(old) Revised line number from 27 to 31 Bulletin No. 2021-20 2022-01 RBS 9

VI 31(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 28(old) Revised line number from 28 to 32 Bulletin No. 2021-20 2022-01 RBS 9

VI 32(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 29(old) Revised line number from 29 to 33 Bulletin No. 2021-20 2022-01 RBS 9

VI 33(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

Bulletin No. 2021-20

DRAFT 16 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 30(old) Revised line number from 30 to 34 Bulletin No. 2021-20 2022-01 RBS 9

VI 34(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 31(old) Revised line number from 31 to 35 Bulletin No. 2021-20 2022-01 RBS 9

VI 35(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 36(new) Added new line Bulletin No. 2021-20 2022-01 RBS 9

VI 32(old) Revised line number from 32 to 37 Bulletin No. 2021-20 2022-01 RBS 9

VI 37(new) Deleted USSGL accounts 231000 and 232000 Bulletin No. 2021-20 2022-01 RBS 9

VI 33(old) Revised line number from 33 to 38 Bulletin No. 2021-20 2022-01 RBS 9

VI 38(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 34(old) Revised line number from 34 to 39 Bulletin No. 2021-20 2022-01 RBS 9

VI 39(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 35(old) Revised line number from 35 to 40 Bulletin No. 2021-20 2022-01 RBS 9

VI 40(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 36(old) Revised line number from 36 to 41 Bulletin No. 2021-20 2022-01 RBS 9

VI 41(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 36.1(old) Revised line number from 36.1 to 41.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 41.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 36.2(old) Revised line number from 36.2 to 42.1 Bulletin No. 2021-20 2022-01 RBS 9

VI 42.1(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37(old) Revised line number from 37 to 42 Bulletin No. 2021-20 2022-01 RBS 9

VI 42(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37.1(old) Revised line number from 37.1 to 41.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 41.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 37.2(old) Revised line number from 37.2 to 42.2 Bulletin No. 2021-20 2022-01 RBS 9

VI 42.2(new) Revised line title Bulletin No. 2021-20 2022-01 RBS 9

VI 38(old) Revised line number from 38 to 43 Bulletin No. 2021-20 2022-01 RBS 9

VI 43(new) Bulletin No. 2021-20 2022-01 RBS 9

VI 39(old) Revised line number from 39 to 44 Bulletin No. 2021-20 2022-01 RBS 9

VI 44(new) Bulletin No. 2021-20 2022-01 RBS 9

Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 2.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.3 Added Footnote 9 to USSGL account 740500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.4 Added Footnote 9 to USSGL account 310500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 3.5 Added Footnote 9 to USSGL account 570500 Bulletin No. 2021-20 2022-01 RSOCNP 19

VI 7 Revised title Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.14 Revised title Bulletin No. 2021-20 2022-01 RSOCNP 9

Bulletin No. 2021-20

DRAFT 17 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI 7.20 (old) Deleted Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8 Deleted Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.1 (old) Revised line number 8.1 to 7.20 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.20 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.2 (old) Revised line number 8.2 to 7.21 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.21 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.3 (old) Revised line number 8.3 to 7.22 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.22 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.4 (old) Revised line number 8.4 to 7.23 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.23 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.5 (old) Revised line number 8.5 to 7.24 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.24 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.6 (old) Revised line number 8.6 to 7.25 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.25 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.7 (old) Revised line number 8.7 to 7.26 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.26 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.8 (old) Revised line number 8.8 to 7.27 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.27 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.9 (old) Revised line number 8.9 to 7.28 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.28 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.10 (old) Revised line number 8.10 to 7.29 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.29 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8.11 (old) Revised line number 8.11 to 7.30 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 7.30 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 9 (old) Revised line number 9 to 8 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 8 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 10 (old) Revised line 10 to line 9 Bulletin No. 2021-20 2022-01 RSOCNP 9

VI 9 (new) Bulletin No. 2021-20 2022-01 RSOCNP 9

VI Footnote

V 9 Added Bulletin No. 2021-20 2021-10 RSOCNP 19

VI

Validations and Edits 

VII Validations

VII Validation Number

VII 69E Added pass exception for TAS 036 X 5287 with USSGL account 411900 Bulletin No. 2021-20 2022-01 VAL 6

VII 90E Added pass exception for Fund Family 036 5287 with Disaster Emergency Fund Code 

domain value "V"

Bulletin No. 2021-20 2022-01

VAL

6

VII 118 Deleted USSGL account 113510; Revised name, description, and error message Bulletin No. 2021-20 2022-01 VAL 7

VII 118E Revised name and description Bulletin No. 2021-20 2022-01 VAL 7

VII 122E Added multiple pass exceptions Bulletin No. 2021-20 2022-01 VAL 6

VII 123 Added Bulletin No. 2021-20 2022-01 VAL 15

Edits

VII Edit Number

VII 43 Revised line numbers Bulletin No. 2021-20 2022-01 EDIT 9

VII 44 Added Reclassfied Balance Sheet lines 13, 15, and 36; Revised line numbers Bulletin No. 2021-20 2022-01 EDIT 9

Bulletin No. 2021-20

DRAFT 18 IRC Handouts 07 07 21
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2021-20

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 This change is made per Agency Request to allow 599700 activity to reflect whether there is budgetary impact or not.

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

13 This change is needed due to the passage of PL 117-2 American Rescue Plan Act of 2021.

14 Updates required to provide clarification to agencies when reporting custodial activity.

15 Change is related to GTAS code changes or enhancements.

16 Change is related to the addition of new BETCs

17 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding

18 Change is a part of proposed analytical edit development based on prior period results

19 Updates required to provide clarification to agencies.

Bulletin No. 2021-20

DRAFT 19

IRC Handouts 07 07 21